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INDONESIA
Jurnal EK dan BI
Published by Politeknik Bisnis Indonesia
ISSN : 26207443     EISSN : 26214695     DOI : 10.37600
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EK&BI merupakan jurnal yang dimaksudkan sebagai media terbitan kajian ilmiah hasil penelitian, pemikiran dan kajian analisis-kritis mengenai isu Ilmu - ilmu ekonomi dan bisnis dan lain-lain yang terkait. Artikel ilmiah dimaksud berupa kajian teori (theoritical review) dan kajian empiris dari ilmu terkait, yang dapat dipertanggungjawabkan serta disebarluaskan secara nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 43 Documents
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Search results for , issue "Vol 8 No 1 (2025)" : 43 Documents clear
FENOMENA JASTIP DALAM PANDANGAN EKONOMI ISLAM: STUDI PADA JASTIP SOP BUAH IRINE Adhi Purba, Ilyas
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2383

Abstract

The phenomenon of entrustment services (jastip) is a practice that is growing rapidly in modern society, especially in the digital era and social media. Jastip allows someone to buy goods entrusted to them from a certain place and receive compensation for these services. This research aims to examine the practice of jastip irine fruit soup in Gresik, East Java. This research uses a descriptive qualitative approach with data collection techniques in the form of observations and supporting documentation from social media and transactions carried out. The results of this research explain that in the Islamic economic view it is categorized as wakalah bil ujrah (wage representation). This practice is legal as long as it meets sharia principles, such as consent (ridha), clarity of contract, price transparency and does not contain gharar (unclarity), usury or tadlis (fraud).
PERAN CSR, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN DALAM MENJELASKAN AGRESIVITAS PAJAK: EVIDENCE DARI PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE Sabila, Risti Yana; Melzatia, Shinta
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2415

Abstract

This research aims to examine the influence of Corporate Social Responsibility, Capital Intensity, and Inventory Intensity on Tax Aggressiveness. Tax aggressiveness is an aggressive corporate action in responding to tax obligations to the government so that the amount of tax paid to the state is less. The population used is the property and real estate subsector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 70 companies. Sampling using purposive sampling method and the companies selected as samples were 22 companies. The data used in this study are secondary data obtained from financial reports and annual reports through the official website of the Indonesia Stock Exchange or through the official websites of related companies. The data analysis used in this study was multiple linear regression analysis, with data processing tools, namely the Statistical Product and Service Solution (SPSS) version 25 application. The results of this study state that Corporate Social Responsibility has a significant negative effect on tax aggressiveness. However, Capital Intensity and Inventory Intensity do not significantly influence tax aggressiveness.
PENGARUH PENGETAHUAN PERPAJAKAN, NASIONALISME, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WPOP Setiady, Mila Aprilia; Budyastuti, Triyani
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2418

Abstract

This research aims to analyze the influence of Tax Knowledge, Nationalism, and Trust in the Government on Individual Taxpayer Compliance registered at KPP Pratama Kalideres. This research employs a quantitative approach using the Partial Least Square - Structural Equation Modeling (PLS-SEM) technique through SmartPLS 4.0 software. The sample consists of 100 respondents selected using purposive sampling. The results indicate that tax knowledge and nationalism have a positive and significant effect on taxpayer compliance, whereas trust in the government does not show a significant effect. These findings suggest that knowledge and nationalist attitudes are more dominant factors than institutional trust in influencing tax compliance behavior.

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